https://www.taxtmi.com/caselaws?id=127859 Rule 16(2)(ii) of the Madras General Sales Tax Rules confined the concessional single-point levy on untanned hides and skins exported outside the State to licensed dealers. Read with rules 15 and 16(5) and section 5(vi) of the Act, the scheme showed that sales by unlicensed dealers remained taxable on each occasion of sale, while the special export-stage levy applied only within the licensed-dealer framework. The expression in rule 16(2)(ii) was therefore limited to the last licensed dealer in the chain and did not extend to an unlicensed dealer. The tax was accordingly fastened on the last licensed dealers, not on the unlicensed purchasers who exported the goods. en-us Mon, 01 Sep 1958 00:00:00 +0530 Wed, 20 Mar 2013 14:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127859 Rule 16(2)(ii) of the Madras General Sales Tax Rules confined the concessional single-point levy on untanned hides and skins exported outside the State to licensed dealers. Read with rules 15 and 16(5) and section 5(vi) of the Act, the scheme showed that sales by unlicensed dealers remained taxable on each occasion of sale, while the special export-stage levy applied only within the licensed-dealer framework. The expression in rule 16(2)(ii) was therefore limited to the last licensed dealer in the chain and did not extend to an unlicensed dealer. The tax was accordingly fastened on the last licensed dealers, not on the unlicensed purchasers who exported the goods. Case-Laws VAT and Sales Tax Mon, 01 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127859